2023-12-31-accounts

annual REPORT 2023 and financial statements for year ended 31st December 2023

Rael, Team Mum participant

contents

Visions & values....................... 3 How we communicate............ 5 Our work in 2023..................... 6 Note from CEO........................ 9 Thanks.................................... 10 Trustee report & accounts...... 11

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Doris and Meeme, Community Health
Promoters
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visions & values

N o m o t h e r o r h e r b a b y should die from preventable causes

A t C h i l d . o r g we champion communitybased healthcare solutions to make pregnancies and births safer.

The Big Picture

By advocating for safer pregnancies and births, we are contributing to global sustainable development and health and gender equality. What we do today to promote maternal health directly supports the United Nations’ Sustainable Development Goals (SDGs), in particular SDG 3 to ensure good health and well-being and SDG 5 to achieve gender equality for all.

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Narok
Meru
Nairobi
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Our Team

Our programming decisions are made and led by our team in Kenya. Our team is split between Nairobi, Meru and Narok, where Team Mum is delivered, and Bristol, where our fundraising and operations team are based. We work to champion a cross-cultural approach, with parity of employment benefits across both countries (benchmarked salaries, pensions, annual leave, international travel opportunities).

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We are...

People centred

First and foremost, we work with people. Pregnant women, new mums, community health promoters, government staff. We respect the autonomy, dignity, experience and expertise of all participants, which inform and shape how we work.

Collaborative

We listen. For successful, sustainable change we need to understand and be led by the communities and health authorities we work with. We need to fit within national reproductive health strategies so that we can be better partners, collaborate effectively and see impactful change in maternal and neonatal health.

Data driven

Everything we do is based on evidence. Whether it is designing neonatal health programmes or fundraising activities, we use facts to shape what we do.

Ambitious

We are a small team with an outsized impact. Split between Nairobi, Meru, Narok and Bristol, and supported by a brilliant community of champions, fundraisers and partners, we believe we can catalyse improvements in maternal and child health outcomes in Kenya and beyond.

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Child.org team (from left): Chege, Lucy N, Jess,
Cherio, Marti, Ruth, Lucy J, Clare, Hattie
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How we communicate

Ethical storytelling

How charities tell stories about their work is shifting. The sector is now buzzing with discussion around decolonising communications, informed consent, and participant-led content collection. In 2023, we put ourselves at the heart of that conversation.

After much online training, team discussion, and drafting and redrafting, we completed our first Ethical Image Policy (EIP).

Informed consent

Informed consent is the cornerstone to ethical communications - and it’s much more than simply a signature on a form.

communities, and if individuals choose to share their stories with Child.org, we must ensure to communicate those stories in a way in which the respondent is clear and happy about.

Designing Lela

This is only the beginning of our ethical storytelling journey. In 2023, we also worked with Naddya Adhiambo at Nalo studies to create three animated characters: Lela, Esther and Riziki.

These animated characters will allow us to voice real life experiences and difficult stories without compromising the safety and wellbeing of the women who share them. We will unveil our characters’ narratives in 2024.

In 2023, we explored how we can have better conversations with the women that we work before we take their photo, or record their story. We want our respondents to know exactly what they are consenting to, and what it means to feature on our website or social media. This means setting aside time during content trips to have true, meaningful discussions with respondents, and allowing space to ask questions and voice concerns.

Next steps

Ethical storytelling is a ongoing process, and we are committed to reviewing and updating our policy each year according to new research and the latest ideas. Please get in touch with any

comments.

It also means getting the basics right: communicating in a language the respondent understands, and collecting verbal consent if literacy levels are low.

All this - and more - allows respondents the autonomy and power to make informed decisions. Our participants can be powerful spokespeople for their

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Our work in 2023

Team Mum Meru

In 2022, we completed a three-year UK Aid funded programme to increase antenatal knowledge and attendance in Igembe Central, Meru County through our Team Mum Pregnant Women’s Groups; over three years we reached 6,238 women and saw increases in key maternal and newborn health indicators such as awareness of danger signs, safe cord care and antenatal care attendance. In 2023, we began the monumental task of scaling Team Mum across the whole of Meru County, Kenya, aiming to reach 20,000 pregnant women over the next three years.

Training of Trainers

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County Health Child.org
Management team
Team
Sub-County Health
Management Team
Community
health
workers
Pregnant
women
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To achieve this level of impact, it was vital that we continued to collaborate with local government and health authorities, and further community buy-in. We shifted from working directly with Community Health Workers, to working more closely with Health Management Teams within the local Ministry of Health, with whom we set up our ‘training of trainers’ system (see diagram on the right).

*Health workers in Kenya are called Community Health Assistants and Community Health Promoters.

The impact of this system has been pivotal in preparing for future Team Mum scale up across Kenya, and ultimately affecting sustainable and life-saving changes to local community health systems.

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across Kenya, and ultimately affecting
sustainable and life-saving changes to local
community health systems.
and this
2,086
We trained: led to...
Pregnant
women
220 417
enrolled in &
Women
Community Team Mum
referred for
Health
Promoters potentially life-
saving clinical
care
6
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Team Mum mobile clinics

In 2023 we also successfully fundraised for the refurbishment of a mobile antenatal clinic, supporting the Meru County Health team to run mobile outreaches in hard-toreach areas. The mobile clinic will provide comprehensive antenatal care, including free ultrasound scans and bloodwork. These outreaches are planned for early 2024.

Team Mum Narok

At the end of last year, we raised £76,610 through our Big Give Campaign to launch Team Mum for Teens in Narok. Team Mum for Teens is a collaboration between Child.org and Narok’s Ministry of Health, and it aims to improve safety in teen pregnancy and the quality of specialised healthcare adolescents girls and their newborns receive.

Through Team Mum for Teens we will:

Encourage pregnant adolescents to make use of the maternal and child health services in Narok, such as antenatal care (ANC) clinics Make critical maternal and child health information accessible and comprehensible for teens.

Encourage peer support amongst teens (who may not have a network of support). Advocate for the introduction of adolescentfriendly services in hospitals.

Hold various sensitization sessions with parents and/or guardians of adolescent girls to encourage family support for pregnant teens. Work with development partners and government departments, such as the Ministry of Education, that support teen mums to return to school after giving birth.

Team Mum Narok will work with 2,000 pregnant adolescent girls in Narok over the next two years.

Fundraising achievements

We hosted our first Shindig since 2020! Our annual Shindig is a chance for Child.org to showcase what we have been working on and unveil exciting new plans, projects and events. It is also a fantastic opportunity to catch up or get to know our brilliant supporters. The Shindig 2023 was extra exciting as it was our first one since the pandemic, and the night saw several highlights including revealing our 2024 Ride Africa route!

Charity Concierge continued to deliver exceptional and accessible festival volunteering and fundraising with £89,813 raised across 4 festivals and a brilliant 140 volunteers.

Ride Africa battled El Niño rains to cycle from Amboseli to Mombasa and raising an amazing £68,720.

Child.org applied - and qualified - for our first ever Big Give Christmas Campaign in 2023. Thanks to our Champion the Coles-Medlock Foundation and our Pledger Festival Republic, we were eligible to have every donation doubled up until £40,000. We raised a whopping £76,610 - exceeding our target by 92% and enabling us to launch Team Mum in a brand new county!

Ride Africa 2023

Note from our CEo

2023 was a pivotal year for Child.org. It was a year of looking inwardly, making improvements to our processes, reviewing projects and building the team, all with a view to strengthening our internal systems. It may sound a bit dry... but it was critical! It was all with a view to getting ourselves ready for ambitious growth, which is our focus for 2024.

matched with a new trust, the Coles-Medlock Foundation, and together they enabled us to run a matched-funding opportunity to our supporters. This meant we could launch Team Mum in a new county: in 2024, we’re launching Team Mum for Teens in Narok County. We saw new additions to the team this year: Jess joined us as Events Officer in the UK and Ruth joined the Kenyan team as our new Research and Advocacy Officer. Both have settled in beautifully with the team and made a brilliant impact through their work.

We started the year by investing funds from our 2022 Ride Africa event into the redesign and scale up of our Pregnant Women’s Groups project (Team Mum). The UK Aid-funded Team Mum project received impressive results in one sub-county of Meru, Kenya between 2019 and 2022 (you can read our report here), and we believe Team Mum can have a positive impact on maternal and perinatal health outcomes across the whole of Kenya (and beyond). First, we needed to make the project feasible to work at scale and transferable to other contexts.

Other enormous wins were our new website and a new database, allowing us to communicate better with all of our supporters and collaborators. We’ve made improvements to our staff benefits packages, ensuring that we have equitable benefits no matter where our team is based, or where they’re from.

So much behind-the-scenes development happened in 2023. It may not all sound as exciting as other wins but I cannot overemphasise the importance and significance of the changes we have made. We have enormous plans for 2024 and beyond, none of which would have been possible without the investments we made in our own systems strengthening. Big things are coming for Child.org, and 2023 was a critical year in making it all possible.

That’s why, in 2023, the Programming team worked tirelessly to roll Team Mum out from one sub-county, to all 11 sub-counties in Meru. They trained county and sub-county health teams, giving these government health teams the tools and information needed to train community health workers to run their own groups. Read more about this on pages four and five.

2023 was a big year for events: we hosted our first Shindig since the pandemic, which was a lot of fun and gave the team an opportunity to share more of our work and build connections in Bristol. Charity Concierge grew, with recordbreaking fundraising and we expanded to Wilderness festival for the first time. This year’s Ride Africa was the most difficult yet, with El Niño making it the wettest ever but the Riders and crew did an incredible job in very difficult circumstances, making us all very proud in the process.

Thank you

Martina Gant, CEO Marti

Towards the end of the year we led our very first Big Give campaign, thanks to our pledge funders at Festival Republic. We were also

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thank you

Child.org is a small team supported by a brilliant community of funders, partners, champions and fundraisers. Thanks to you, we’re making pregnancies and births safer.

Funders, trusts & Foundations

Coles Medlock Foundation Ashworth Charitable Trust Oakdale Charitable Trust Peter Stebbings Memorial Charity The Fulmer Charitable Trust The Mikado Trust

Community Partners

The Inner Wheel of Clevedon

Corporate Partners & Supporters

Festival Republic ZX Lidars FuelHQ Fred Olsen Social Engagement IPP Group Limited Fairweathers Solicitors LLP Microsoft Liana Collection Artmania Dr Podcast New Scientist Somerset Early Scans

Volunteers & supporters

140 Charity Concierge volunteers volunteering 3,360 hours across 4 festivals 51 Ride Africa crew and riders cycling a combined 13,600 KM through El Nino-affected Southern Kenya

1,084 individual donors and fundraisers

Ride Africa 2023

REGISTERED COMPANY NUMBER.. 05818928 (England and Wales) REGISTERED CHARITY NUMBER.. 1118528 Flnantlal Statements forth Y Ende 31 mber 202 Chlld.o Int matlonal Llmlte Dunkley's Woodlands Gran8e Woodland5 Lane Bradley Stoke 8532 4JY

Chlld.o Intematlonal Llrnlted Contents of the Financial Stattments arEn P¥e Report of the Trustees A•port of the Ind•pend•nt Audltori Statement of FlThanclal Artl¥lUe5 B•lin￿ Shmt 22 Cash Flow Statement 23 Notes to Ihe C•sh Flow Ststeme 24 Notes to ihe Flnan¢l•l Si•tements 251032 D•t•ll•d St•t•m•nl ol Fln•Kl•l A￿l￿tIeS 33

Chlld.o Intematlonal Llrnlted Re ort of the Trustees for the Year Ended 31 De￿rnber 2023 The trustees who are also difectors of the charity for the purwses ol the Companies Act 2Tr)6, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Actounting and Reporting by Charities.. Statement of Recommended Pra¢ti£e applicable to ¢harities preparing their a¢¢ounts in accordance with the Fbnahtlèl Reportlll8 Standard appli¢able in the UK and Republic of Ireland IFRS 1021 leffe¢tlve l January 20191. QBJECTIVES AND AcfiviTIE5 Oblertlves and alms Children born In sub-saharan Afrlca are IS tlmes more Ilkely to dle In chlldhood than chlldren In Europe and North Amerlca and the earliest days of life are still the most dangerou5 for children born in Kenya and all over Africa. Thls Is the reason Chlld.or8 does the work we do. We work wlth pregnant women. new mums. communltles and government to provide lile-5avin8 antenatal and postnètèl health informatlon. connect communitles and services. and advocate for quality care so that mUrn5 and babies Stay safe. alive and healthy. STRATEGIC RepoRT A¢hle¥ement •nd perform•n K•y Pro8r•mmln¢ While 2023 didn't have the headline new5 of Some years and our income levels were down on 2022 Ipartially due to a srnaller Ride lundraislng event). It was nonetheless a pivotal year for Child.or8. Firsily, and cruclally. there was sianific•ni Inirospeciion, process Improvements. project revlews and ream bulldlna effort5, all aimed at ￿mentIng our straie8y and fortifyln8 oui systems ready for ambrtlou$ 8rts￿h Sn the up¢omin8 years. On the programming slde we began the monumental task of scalln8 up Team Mum- our Pregnant Women's Groups Inirlailve- from one sub-county to all eleven across Meru County. Our team worked tirelessly training county and sub-county healih teams to equlp communiiy health workers with ihe tools and Inlormatlon needed to run thelr own 8rotsps. This e￿ended project is expected to reach 20,1)￿ women over the comin8 years. We also began a Team Mum programme In an entirely new Couniy - Narok, where the number of adolescent pregnancies are double the national avera8e at 28%. Team Mum Narok is therelore 5pec¢lically focused on teens. The adapted pro8ramme there 15 de518fbed to address the pre50n8 lSSUt of teen pre8nancy and Impro¥ln8 aetess to speciallsed health¢are lor adole%ent girls and thelr newborn5. Key fvndr•l$lftK The overall aim Is to makt Team Mum leaslble for lar8e.scale implementation and transltrable to other eontexts.. the Impact of thls Initlative ha$ already been immense, layin8 the 8r¢)undwork lor sustainable and lift.savln8 chan8e5 to l¢xal comrnuThity health systems. 2023 was also a year of noteworthy events and fundraising achievements. We celebraied our Ilrst Shindlg slnte the pandemic. providing an opportunity for our team io share our work and bulld new and deeper connectlons with supporters and stakeholders. Our Charity Concierge program experienced record-breakin8 lundraisin8 results, expanding our presence to Wllderness festbval lor the flrst time and ra551n8 a record £90,OLM). Des￿le November 2023.5 Ride Alrica facing the m05t challenging weather condition5 we have ever had. the riders and crew demonstrated incredible resilience and commitment. They raised £68.720 in the proces5. Towards the end of the year we led our inau8ural Bl¥ Glve campai8n, exceedlng our lundrai5in8 tar8et by over with the support of our pledge funders at Festivol Republic and the Cole5-Medlock Foundation. It was thls ￿Markable ¥chievemeni and the resultin$ funds that enabled u5 to launch the new Team Murn prograrnme in Nhrok. In¥•sim•nt p•rform•n Signifiiant inve5trnent5 were maée in improvin8 our communication platforms, including the loun¢h of a new website and database, enhancing our ability to engage with sUPPQrter5 and collaborators effertively. We also rnade 5tride5 in ensuring equitable staff benefits packages and reftecting our tommltment to diversity ènd inclusion within our organisation. Team news WÈ were excrted to welcome new additions to our team in 2023. including Jess as Events Officer in the UK and Ruth as our new Research and Advocacy Officer In Kenya. Thelr contributions have already been Invaluable in furtheriTr8 our or8anisational Boals and Impact and they have both filled in exiremely well with the exisiing team.

Chlld.o Intsrnatlonal Llmlted Re ort of theTrustees for the Year Ended 31 December 2023 STrATEGIC REPORT Athlevement and performante We now have a clearer vlsion of ￿)W to help transform maternal and newborn health outcomes In Kenya and beyond. The founda15onal changes made in Z023 have positioned us to deliver agalnst li over the comSn8 years, as we Seek to change the landscape of maternal and newborn health In Kenya and beyond. With gratitude to all of our fantastlc team. supporters, partners and stakeholder5 In helpln8 to dellver 38a1Th5t thls mlssh)n. Child.or8 Board of Trustees Flnancl41 le￿•W Fln*ncl•l p051tlon EOY update.. £264,336 total income. E432.660 expend5ture wlth E222.470 held in reserves. STRUCTURE, GOVERNANCE AND MANAGEMENT Gov¢mlw document The charity is controlled by its govvnin8 document. a deed of trust. and consiirutes a Ilmlted company. Ilmired by guaranree. as deflned by the Companles Act 2rA)6. Charlty c<>nstltutlon The company is re8lStered as a charitable company Ilmited by guarantee and was set up by a Memorandum of Association on the 16th May 2(X)6. On that date li took over the net assets and xtlviiles ol ihe CHlld.or8 charlty whlch has been establlshed by the trustee5 on the 1st October 2005. The company Is consiituttd Under è Mem¢randum tsf Associatlon dated 16th May 2006 and Is a registeied charity wlth tht number.. 1118528. The printipal purpose ol ihe company Is to spark progress Sn global child health. We discover artd de$lRfi way$ to keep Chlldren alive and healthy. Recrultment •nd •ppolntm•nt of n•w truste•s The Management of the company Is the responslblllty of the Trustees who are elected and co-opted under the terms of the Artlcles of assoclation. A Chlef Executlve Offlcer is appolnted by ihe trustees to manage the day to day operatlons ol rhe charlty. Every Trustee wlll tale offlce for a three year term after whlch they will automatically be retired. in this clause a 'year' means the perlod beN¥een one AGM and the next. A rettrln8 Trustee shall be eligible lor the re.tlection for con5etutlve periods.. No person Other than a Trustee retlriTh8 by rotation shall be appointed or re-appolnted a Trustee at any general meetin8 uThle5S: - He or she Is reeomrnended by the Trv$tees', or Not less than 14 nor more than 35 clear days befo￿ the date appointed the meetin8 notice executed by a membef qualified to vote at the meeting has been given to the Ch¥rity of the intention to propose thai person for apKK)intrnent ot ￿-appOIntMent siatlng the partlculars which would If he or she were so appointed or re-appolnied be required io be Include In the Charlty's re8lsier of Trusiee$ 108etherwlth a noilce execur¢d by ihat person of his or her wllllnlness to be appolnied or re-appointed. ganlsatlonal structure The charity must hold an AGM In every year whlch all rnember5 are entltled to attend. and no more than IS months shall èlapsè between the date of one AGM to the next. Any general mtetin8 whith is not arn AGM Is an EGM. Except forthe chairman of the meeting. who has a second ca5tin8 Vote. Every rnernber present in person ha5 one on each issue. There is a qwrum at a general meeting if the number of members present Is ai least 2 or one third of the members. Whichever is greater. The day to day operaiion of the charity is in the reswnsibility of Martlna Gant. The Trusiees have assessed ihe major risks io which the company Is exFY)sed. In particular those relared io ihe operatlons and finances of the company.and are sarisfied that systems and procedures are in place to mitigate our exposures to the major risks.

Chlld.o Intematlonal Llrnlted Re ort of the Trustees for the Year Ended 31 De￿rnber 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Indudion and trainlw of new tr￿￿et$ Upon appointment new Tru5tee5 are glven a full bri@flng on the purpose of charity. The aims and objÈctives Including the activities range of programmes undertaken by Child.or&. A one to one briefing with the CEO als also unéertakem In respect ol the rcsles and responsibilities of a Trustee. The individual is asked to compleie a declaraiion indicating that ¢he are a fit and proper person and not disqualified ftsrm attin8 ès a Charity T¢ustee. Member's Ilablllty The Members of the company guarantee to contribute an amount not exceeding £1 to the 355ets of the charity in the e¥ent of winding up. REFERENCE AND ADMINISTRATIVE DETAILS R¢s15tered Company number 05818928 IEn6land and Wale51 Arflst•r•d Ch•rlty numb•r 1118528 At8lstertd offi 7 Unlty Stfeet Unlty Stre 851 SHH Tru5t•es Dr D S Ma8nus C Mason T Muirhead Ms E Riddle Dr R A Srnith Audltors Dunkley'5 Woodlands Grange Woodlands Lane Bradley Stokt 8S32 4JY STATEME14T OF TRU5TEES' RESPON5IBILIMES The rrustees Iwho are also the direciors of Chlld.or8 International Limited for the purposes of company lawl are responsible for preparing the Report of the Trustees and the financial siarements in èccordance with applicable law and United Kingdom Accountln8 Siandèrds Iunited Kln8dom Generally Accepted Accountln8 Practice). Company law requires the trustee5 to prepare financial statements for each financial year which 8Ne a true and fair view ol the state of aflairs of the charitable company and ol the incornin8 resources and application ol resource5, includin8 the income and expendlture. of the charitable cornpany for that perlod. In preparln8 th05e flnancial statements. Ihe trustees are required to select 5Vitable accountin8 policies and then apply them consistentty., observe the method5 and principles in the Charity SORP,. make judgernent5 and estirnates that are reasonable and prudent,. prepare the financial statements on the going concern basis unless It is Inappropriate to presume that the chariiable comp•nv will continue in business. The t¢ustee$ are resrw)nsible for keeplng proper ac¢ouniln8 records which dlsclose with ￿asOnable accuracy at any tlme the financial posltion of the charitable company and to enable them to ensure thèt ihe financial statements comply with the Companie5 Act 2LM)6. They are also responsible for safe8uardin8 the assets of ihe charitable company and hence for takinB reasonable sreps for the prevention and detection of fraud and other irre8ularities.

Chlld.o Internatlonal Llmlted Re ort of theTrustees for the Year Ended 31 December 2023 STATEMENTOF TRUSTEES, RESPONSIBIUTIES. contlnu•d In $0 far as the trustees ¥Te aware.. there is no relevant aud5t information ol which the charitable company's auditors are unaware., and the trustees have taken all steps thai they ought to have taken to make themselves awa￿ of any relevani audit Snlormatlon and to establish that the auditors are awore of that inforrnation. AUD￿OR5 The audiior5. Dunkley's. wlll be prop05ed fgr re-appointment at the forthcomlng Annual General Meetlng. Repo incorporatin8 a strategic report. apwoved by order of the IKièré of trustees. as the Company directors, on and slgned on the board's behalf by.. 8 C Mèson- Trustee

ort of the Inde endent Audltors to the Members of Child.0 International Lim5ted Opinion We have audited the financial statements ol Child.orB InterThational Limited Ithe 'eharitablt tomtyany'l lor the year ended 310ecernber 2023 which comprise the StaterneTht of Financial Activitie5, the 8alance Sheet, the Cash Flow Staternent and notes to the financial Statements, including 8 5urntnary of significant accounting policie5. The financial reporting framework that ha5 been applled in their preparation is applicable law and Unlted Kingdom At£ouniing Standarés Iunited Kln8dom Generally Accepted Accountlng Prattlcel. In our opinion the financial statements.. glve a true and fair vlew of the state of the charltable company's affairs as at 31 Oecember 2023 and of Its Incomln8 resources and appllcatlon of resources, Includin8 Its income and expenditure, for the year then ended,. have been properly prepared in accordance with United Kin8dorn Generally Accepted Accounting Practice: and have been prepared in accordance with the requirements of the Companies Act 21X)6. Basls lor oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISA5 IUKII and applicable law. Our responsibilities under those standards are further de¥ribed in the Auditors, responsibilities for the avdit of the finan¢ièl stètements settion of our report. We are indepÈndent of the Charitable tompbny in a¢¢oTdan¢e with the ethical requirements that are relevant to our audit ol the financlal statement5 in the UK. includln& the FRC'S Ethical Standard. ahd we have fulfilled our other ethical responsibilitles In accordance with these requlremenrs. We believe ihat the audlr evidence we have obiained is sufficient and approprlaie to provlde a ￿$1$ fo¥ ouroplnion. Concluslons relhtlng to gdn8 foncein In auditin8 the financi31 statements. we concluded that the tru5tee5' use ol the 8oin8 concern basis of accountini in the preparation ol the flnanclal statements Is appropriate. eased on the work we have perforrned. we hove not Identified any material uThcertalnties relatin8 to events or condltlons thi¢ individualty or collectNely. may cast Sl8nificant doubt on the charitable company's ability to continue a5 a 8oing concern for a period ol at least twelve rnonth5 from when the financial 5taternents are authorised for issue. Ovr responslbilllles and ihe respofislbilltles of the trustees with respect 10 8olng concern are destrlbed In the relevant seciions ol this report. Oth•r Inform•llon The trusiees ère responsible for the other iThlormation. The other inlormation comprlses the Informatlon Included In the Annual Report. other thèn the flnanclal statements and our Report of the Independent Atsdltors thereon. Our opinlon on the flTrancial statements does not cover the oiher informatlon and, ¢xcept to the extent otherw15¢ expllcltly stated In our report, we do not express any form of assurance conclusion thereon. In connectlon with our audit of the flnanclal 5taternents, our re5ponslblllty 15 to read the other Informatlon and, In dolng so. on5ider whether the other inforrnation 15 rnaterially incons15ten¢ with the financial 5taternent5 or our knowledge obtained in the aL￿1t or otherwise appears to be materially rni5Stated. If we identify such material incon51Stencies or apparent material rnisstatements. we are required to determine whether this 8ive5 rise to a material rnisstatement In the financial ststement5 themselves. If. based on the work we have performed. we ¢oNclude that there is a material mlsstatement ¢1 thls other lrtlormation, we are reoulred to repori that fact. We have nothin¥ to report In this regard. ¢)plnlons on ￿her matters pres¢rlbed by the Companles A¢t 2006 In our oplnlon, bèsed on the work undertaken in the course of the audll.. the information given in the Report of th¢ Trusree5 lor ihe finaThclal year for whlch rhe flnanclal statements •re prepared Is Consistent with the financial statements., and the Report of the Trustees has been prepared in accordance with appllcable legal requlrements. matte￿ on whlch we are re9ulred to report by emceptlon In the li8hr of the knowledge and understandtn8 of the charitable company and its environment obtained in the course of the a￿1( we have not identified material rnisstatements in the Report ol the Trustees. We have nothing to report in respect of the following matters where the Companie5 Act 20C6 requires us to report to you if, in our opinion.. adequate accounting records have not been kept or retums adequate for our audit have not been re¢elved from branches not visiied by us., or the finanrial statements are n¢>t in agreement with the accountin8 re¢ortls antl returns.. or £ertain disclosures of trustees, rem￿n￿ation specified by law are not mède,. or we have not received all the Information and explanations we require for our audil.

ort olthe Inde endent Audltors to the Members of Child.0 International Lim5ted Re5pon51bllltles ol trustees As explained more lully in the Statement ol Trustees. Responsibilitie5, the trustees (who are also the directors of the charitable ornpany for the pyrp05e5 01 company lawl are re5pon5ible for the preparation of the linanci415tatements and for bein8 Satlsfied that they Bive 3 true and fair view. and for such internal control as the trustees determine is netessary to enable the preparation of finan¢ial statements that are fTee from material mi5s¢atement. whether due to fr•ud or error. ln preparin8 the financial siaiemenis. the trustees are responslble for assessing the charitable compan￿$ ability to contlnue as a 80ing contern. disclosin& as applicable, matters related to going concern and using the going concern basis of accountin8 unless the trustees elther Intend io Ilquldate the charltable company or to cease operatlons. or have no reallstlc alternèilve but to do so.

ort of the Inde endent Audltors to the Members ol Chlld.o International Limlted r re5ponslbllltles forthe audlt ol the fiTranclal 5tatemeThts Our objective5 are to obtain reasonable assurance about whether the financial statement5 35 a whole are free Irorn material rnisstaternent. whether due to fral￿ or error. to i$5ue a Report of the Independent Auditor5 that incluée5 OUT opinion. Reasonabl assurante is a high I￿e1 of assurante. but is not a guarantee that an audit tonducted in attOTdante with ISA% IUKI will always detÈtt È matÈrial mi55tatement when it exists. Misstatements ¢#n Èrise from fTaud or error and are Considered material if, individually of in the aÉgreÉ¥¢e, they Could reasonably be expected to influen¢e the eeonomSc decisions of users tikefi on the bas1$ of these ffin•ncial siaiemenis. The extent to whlch our procedures are capable of detertlng lrre8ularltles. Irscludlng fraud Is deialled bdow.. We identify and asses5 the risks of material misstatement of the financial statements, whether due to fraud or error. and then design and perform audii procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provlde a ￿$1S for our opinion. Identifyin8 and assessin8 Potential ri￿9 related to irre8ulariti•s'. In identlfying and assessing risks of materlal mi55tatement In respect of irre8ularitle5, Includin8 fraud and non-compllance wlth law5 aNd regulatlofis, we considered the followln8'. . The nature of the charitable Sector, control environment and performance includin8 the de5i8n of the or8ani5atioTh's remuneration Any matrers we Ideniified. havlng 0￿11￿ed and ￿¥Wed the organlsaison's documentarion of thelr pollcles arO procedures relaiing io.. o Identlfyln& evaluatln8 •nd complyln8 wlth laws and regularlon$ and wherher they wefe aware of •ny Instance5 of non-compliaThce.' o Detecting and respondlng to the rlsks of fraud and whether they have nowled¥e of any actual. suspected or alle8ed fra￿., o The internal controls established to mitl8ate r15ks of fraud or non-compllarsce with laws arsd re8ulatlon5', o The matter5 d15CU5sed among the audit en8a8ement team re8ardln8 how and where fraud ml8ht oe¢ur In the IIDan¢lal statement$ and any potentlal indicators ol fraud. As è result of these procedures, we <on$idered the opportunities and ineentives that may exist within the orBanisation for fra￿y and Ideniifled the greatest potential for fraud in the area5 01 m¥naBement override ol rontrols. going ton¢ern. incomt recognitioN, and the appropriatene55 01 expenditure.we a150 obtained an understandin¥ ol rhe le8al and re8ulatory frarnework that the or8ani5ation operates in. f¢xusin8 on provislons ol tkKJse laws and reRulations that had a direct eNect on the determination of materlal amounts and disclosures In the flnancial statements. Audlr response to rlsk$ Identlned Our pro£edures to respond to risks Identifled Included rhe followlnB'. - Énquirln8 of management, concerThin8 actual and ￿tentIal Ilti8atlon and clolms.. - Substantive testin8 to vouch Source recordsto the financlal 5taternents,' Performing analytical procedure5 to identlfy any unusual or unexpected relatlon5hips that may Indlcate rlsk5 of material missiatement due to fraud., EnquiriThB of manaEement the internal tontrols in, evaluatifig eaeh control lor weakness and vouthinB tts e¥￿ence ol the control iakln8 pla¢e,' In addre55ing the risk of fraud through ffjanigernent override of contro15, testing the appropriatene55 of joumal entrie5 and other adjustments.. assessing whether the ludaements made In makin8 accountin8 estimates are indtcètive of a potential blas,. and evaluatin8 the buslnes5 ratlonale of any 518niflcant transactlon5 that are unusual or outside the normal Course ol buslness. We also communicated relevant identified laws and re8ulations and potential fraud risks to all en8a8ement team mernbe￿, and remained alert to any indications of fraud or non-compliance wilh lawsand regulations rhroughoui the audit. A further description of our responsibilities for the audit of the financial staremenis is located on the Financial Reporting Council's website at www.frc.org.u/auditOTsrespon5ibilities. This description forms part of our Report of the Independent Audirors.

ort of the Inde endent A￿lItorS to the Members of Child.0 International Llm5ted Use ofour rep)rt This report Is made solely to the charitable company's member5. a5 a body. in accordance with Chapter 3 of Part 16 01 the Companies Act 2006. Our audit work ha5 tseen undertaken 50 that we rni8ht State to the charitable company'5 members those rnatteT5 we aTe required to state to theTn iri tyn auditor5, feport atwl foi no other purpose. To the fvlle5t extent perrnitted by law, we do not accept or a55ume responsibility to anyone other than the charitable company and the charitable cofflpany's rnernbers as a body, for our audit work, for this report, or lor the opinion5 we have formed. Matthew Dobblns FCA Isenlor Statutory Audltorl for and on behalf of Dunkky's Wootslands Grange Woodlands Lane radley Stoke 8S32 4JY Date.. 20

Chlld.o Internatlonal Llmlted ststement of Financial Activities for the Year Ended 31 Dettmber 2023 31.12.23 Total funds 31.12.22 Total funds Unrestricted fund Re5trirted funds Notes INCOME AND ENOOWMENTS Ff¢oM rjonations and leg¥¢ie$ 181,594 62,694 244,288 460,963 Charltable adlvttles 12.8CA)I 20,Th)0 17,21X) 92.595 Other trading activifies Invesiment income Othei Income 5TrJ 876 1.472 876 1.472 157 2.284 Total 181.642 82,694 264.336 555.999 EXPENDITURÉ ON Raisin8 funds 173,497 22,949 196.446 89.977 char￿able artlvlllts 234.773 234,773 281,006 Other 1,441 1,441 2,337 Tot•1 409.711 22,949 432,660 373.320 NET INCOMEIIEXPENOITVREI 1228.0691 59,745 1168,3241 182.679 RECONCILIATION OF FUNDS Total lunds brou8ht forward 364.881 2S,913 390.794 208.IIS TOTAL FUNDS CARRIED FORWARO 136.812 85,658 222.470 390.794 The notes form part of these financial statements 21

Chlld.o Internatlonal Llmlted Balance Sheet 310ecember 2023 31.12.23 Total funds 31.12.22 Total funds Unrestricted fund Re5trirted funds Notes FIXED A55ETS Invesiments 14 CURRENf ASSÉTS Debiors Cash in hand Is 36,099 167.610 21,SOO 64,158 57,S99 231,768 41.322 437.711 203.709 85,658 289.367 479.033 CREDITORS Arnount5 lallin8 due within one year 16 135,5351 135,5351 151,7591 NET CURRENT ASSETS 168,174 85,658 253,832 427,274 TOTAL ASSETS LESS CURRENT LIABILITIES 168.175 85,6S8 253.833 427.275 CREDITOR5 Amounts f3llln8 due after mofe than on¢ year 17 131.3631 131.3631 136.4811 NET ASSETS 136.812 85,658 222.470 390.794 FUNDS 20 Unrestrlcted lunds Restricted funds 136,812 85,658 364.881 25,913 TOTAL FUNDS 222,470 390,794 The financlal statement5 wert approved by the 8oard ol Trustee5 ar￿ authorlsed lor Issue on er i8ned on its beholf by.. 0510712024 and C Mason- Trustee The notes fomi part of these financial statements 22

Chlld.o Internatlonal Llrnlted Cash Flow Statement for the Year Ended y10e￿rnbeT 2023 31.12.23 31.12.22 Notes Cash flows from operatlni èetlvltl¢$ Cash 8eneraied from operations 1199,7331 197,851 Net cash (used inl/proYldeé by operatlng actlthtles 1199.7331 197.851 Cash flow5 from financini aclivltie5 Loan repayments in year 16,2101 14,5521 Net Cash used in financin8 activities 16,2101 14,5521 han8e In ¢•sh and ¢•sh eqylvaknts In Ihe reportlng perl¢xl Cash •nd u$h equlv•lents •1 ihe be￿￿ThIn1 of the reportlnl perlod 1205.9431 193.299 437.711 244.412 Cash and cash equlvalerbts at the end of the reportlni perlod 231.768 437.711 The notes form part of these finan£ial 5tatementS 23

Chlld.o Intematlonal Llrnlted Notes to the Cash Flow Statement for the Year Ended 310ecember 2023 ftECONCIUAnON OF NET IEMPENDITIJREIIINCOME TO NET CASH FLOW FROM OPERATING ACTIVlnES 31.12.23 31.12.22 Nèt {eXpend￿￿re)lln¢tsMt lorthe reportlng perlod l•$ per the Ststement of Flnan¢l•l A¢tlvltlesl Adlustmtnis for- DÈprÈ(iation tharges Increase in debtors IDecreaselllncrease In credltors 1168.3241 182,679 32 11.8S61 16.996 116.2771 IIS,1321 Net (ash Iused Inllprovlded by operatlons 1199.7331 197.851 ANALYSIS OF CHANGES IN NET FUNDS At 1.1.23 Cash flow At 31.12.23 Net Cash Cash at bank and ifi hand 437,711 1205.9431 231,768 437,711 1205.9431 231,768 O¢bt Debis falling due wlthin I year Debts falling due after l year 15.3461 136,4811 15.3461 131.3631 5.118 141.8271 5.118 136.7091 Total 395,884 I2￿.825) 195,059 The notes form part of thÈse finantlal statements 24

Chlld.o Internatlonal Llrnlted Notes to the financial Statements for the Year Ended 31 December 2023 ACCOUNTING POLICIES Basls of prepadn8 the flnanclal #atements The financial statemÈnts of the charitable company, whlch Is a publlc beneflt enitty under FRS 102, have been prepafed In accordanie with ihe Charitles SORP IFRS 1021 'Accountln8 and Reporting by Charilies.. siaiemeni of Recommended Praciice applicable to charities preparing their 8CCOUllts in accordance with the Financ￿al Reporting Standard applicable in the UK and Republlc of Ireland IFRS 1021 (effective l January 20191,. Financlal Reporting Standard 102 'The Financlal Reporting Standard applicable in the UK and Republic of Ireland, and ihe Companies Act 21x6. The linancial statement5 have been prepared under the historical cost convention. with the exception of inve5tment5 which are included at market value. Income All income is reco8nlsed in the Staternent of Financlal Activlties once the charity ha5 entltlement to the funds, it Is probable that the income will be rtteived and the amount tan b• measured reliablv. Expendliure Llabilities are recognlsed as expendlture •$ soon •$ there Is 8 legal or coftstructlve obligatlon cornmlttlng the ¢h•rity to that expenditvre, it is probable that a transfer ol economlc benefits will be requlred in settlement and the amount of the obll8ation can be measured reliably. Expenditure is accounted for on an accruals basis and has been ctasslfied under headlngs that b8gregate all tost related to the ¢a¢e8ory. Where costs cannot be dlrectly attiibuted to particular headings they have been allocated to actlvities on a basis conslsteni with the use ol resource5. Grants offered sublert to condltlons which have not been met at the year end date are noted as a commitment but not •ccrued as expendlture. fta151rw funds Cost of raisln8 funds are costs Incurred in attrèctln8 voluntary Income, and thost Incurred in tradin8 attlvities that ralse lund5. Ch•rii•ble a¢ifjvMI•s Charitable activitie5 are c05t incurred on the cornpany'5 edurationèl optratlons, in¢ludln8 SUPPOrt Costs and ¢osts relatin8 io governance of the company apportioned to charltable acifvitles Tan8lble fljted assets Depreciation is provlded ai the followlng anny•l r¥ies In order io wrlte ofl each •￿et over Its estlmated useful Ilfe. Computer equipment 2S% on cost Taxatbon The charify Is exempt Irom corptsratltsn tax on Its charitable attivllles. Fund iccountlnl Ufirestrl¢ied funds can be used In accordance wlth the chirltable oblectlves at the discretion of the tiustees. Restrirted funds can only be used for particular ￿StIl￿ed purposes within the objetts of the charity. Restrlctions ¥rise when specified by the donor or when fund$ are raised for particular re$trirted purposes. Further explanatlon of the natu￿ and Pufpose of each fund Is Included In ihe notes to rhe flnanclal 5141emenis. Penslons The company operates a defined contrlbutlon pens5on scheme and the pension charle represents the amounts payable by the company to the fund in respect ol the year. continued... 25

Chlld.o Internatlonal Llmlted Notes to the financial Statements- contin for the Year Ended 31 Dettmber 2023 DONATIONSAND LEGACIES 31.12.23 31.12.22 Donations Gift old 241.751 2.537 424,481 36,482 244.288 460,963 OTHER TRADING AcllviTIES 31.12.23 31.12.22 Fundralslngevents S(M) 114VESTMENT INCOME 31.12.23 31.12.22 Interest receivab 876 157 114COME FROM CHARITA8LE ACTIVITIES 31.12.23 31.12.22 A¢tivity Charitable activities Fundin4 17.200 92,595 FIA151Nfj FVND5 Y••t Ended zoij Y••r End•d 2021 Runnln8 Costs General lundralslng Partners Charity concier8• Sporting events IRide Afri¢al 173,917 65.889 195 53 23.7SS 85 250 22.239 196.446 89,977 CHARITA8Le ACTIVITIES COSTS undertaken Grant funding Year Ended 31.12.23total Year Ended 31.12.22total Support costs General prcBramffje work MCH Kenya (Babyboxesl 41,713 193,060 234,773 278,537 2,469 Total 41,713 193,060 234.773 I81,￿6 continued... 26

Chlld.o Internatlonal Llmlted Notes to the Yinancial Statements- contin for the Year Ended 31 December 2023 GRANTS PAYA8LE charitab￿ activities in¢ludes grants payable of £193.06012022: E278.5371. NET INCOMEIIEXPENDITUREI Nei in¢omellexpenditurÉl is ttated after Chargin￿(credItIngj'. 31.12.23 31.12.22 Depreciation- owned assets 34 io. TRUSTEES, REMUNERATION AND BENEFITS There were no tru5tees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. TN5teqs' expBrw5 There were no rrustees, expenses pald lor ihe year ended 31 December 2023 nor for ihe year ended 31 December 2022. ii. STAFF COST5 The average monthly nurnber of employees durln8 ihe ye8r was Js follows= 31.12.23 31.12.22 Average number ol employee5 No ernployee recelveé remuneratlon arnountin8 to rnore than £60,OOD in either year. 12. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES Unrestricted fund Rt5trieted fufids Totil funds 114COME ANO ENDOWMENTS FROM Donalion5 and legacies 460,963 460.963 tharltable artIv￿leS 30,895 61,7LI) 92.595 Investment Income Other income 157 2,284 IS7 2,284 Totil 494,299 61,700 555.999 EXPENDMJRE ON Raisih8 funds 89,977 89.977 Charftable artlvttles 209,629 71,377 281.006 Other 2,337 2.337 Total 301,943 71.377 373.320 NET INCOMEIIEXPENDITURÉI 192,356 19.6771 182.679 RECONCIUAMON OF FUNDS Total fund5 brought forward 172,525 35,5 208.115 continued... 27

Chlld.o Intematlonal Llrnlted Notes to the Financial Statements- con for the Year Ended 310ecember 2023 inu 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcnvmES. contlnued Unre5tritted fund Restrirted funds Total funds TOTAL FUNDS CARRIEO FORWARD 364.881 25.913 390.794 ij. TANGIBLE FIXED ASSETS Computer equlpmeni COST At l January 2023 and 31 December 2023 10,485 OEPRECIATION At l January 2023 and 310oc•mb•r 2023 10,485 NET BOOK VALVE At 31 Oe£ember 2023 Al 31 Oe¢ember 2022 FIXED ASSET INVESTMENTS Shares In group undertaklr$8S MARKET VALUE At l January 2023 and 31 D•¢em￿r 2023 NET 8OOK VALUE At 31 December 2023 At 310e£ernber 2022 There were no Investmeni assets Qutside rhe VK. The company's In¥estments ai the balance sheet date in the share capltal of companles Include the following.. Chlld.OrgTr8dln8 Llmbted Re815tered office.. England & Wales Nature ol business.. Tradin8 operations to raise funds for chlld.org Class of Share- Ordinary Holiling loo continued... 28

Chlld.o Internatlonal Llmlted Notes to the Yinancial Statements- contin for the Year Ended 31 December 2023 Is. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Trade dÈbtors Amounts owed by group undert•kSngs Prepayments and accrued income 356 857 56.386 41,322 S7.599 41.322 16. CREDITORS: AMOUNTS FALLING OUE w￿NIN ONE YEAR 31.12.23 31.12.22 Bank loans and overdrafts (see note 181 Arnount5 owed to 6roup undertakin85 5,346 21,247 5,346 38,191 1,292 450 6,480 VAT Other credltor$ Ac¢ru•d exptns 1,109 7,833 35,535 51,759 17. CREDITORS.. AMOUNTS FALUNG OUE AFfER MORE THAN ONE YEAR 31.12.23 31.12.22 Bank loans Isee note 181 31.363 36.481 LOANS An aThalysi5 of the maturity ol loan5 is liven below.. 31.12.23 31.12.22 Amounts falling due wlthin one year On demnd.. Bank loans 5.346 5,346 Amounts fallina between one and two years- Bank loans- 1-2 yeèrs 5.346 S.346 Amounts falling due between two •nd flve ye•rs.' Bank loans- 2-S years 17,300 17.300 Amount5 fallin8 due in more than flve years.. Repayable by instalments.. Bank loans more S yr by instal .717 13,835 LEASING AGREEMENTS Minimum lease payments under nofi-cancellable operating lease5 fall due a5 follows.. 31.12.23 31.12.22 Within one year Between one and flve years 9.360 2.340 9,360 2,340 11.7LKJ 11.700 continued... 29

Chlld.o Internatlonal Llrnlted Notes to the financial Statements- co for the Year Ended 31 December 2023 MOVEMENT IN FUNDS Net movement In funds At 31.12.23 At 1.1.23 Unrestrlcted funds General fund 364,881 1228.0691 136,812 Restrfrted fund5 Soroptomists ITeam Murnl Hovic Team Mum Narok Ride Africa Team Mum Narok 22,579 3,334 115,8391 13701 40,821 35,133 6,740 2,964 40,821 35,133 25,913 59.745 85.658 TOTAL FUNDS 390,794 1168.3Z41 222.470 Net movement In funds, Included In the above ar¢ as follows.. Incoming resources Resources expended Movement In lund5 Unrestrlded fund5 General lund 181,642 1409,7111 1228,0691 Resirl¢ted lund$ 5orop¢omists (Team Muml Movl Team Mum Narok Ride Africa Team Mum Narok 6,740 122.5791 13701 115,8391 13701 40.821 35.133 40,821 3S,133 82,694 122.9491 59.74$ TOTAL FUNDS 264,336 1432.6601 1168.3241 Comp•r•tlv•s for mo¥•m•nt In funds Net movemtnt in funds At 31.12.22 At 1.1.22 Unrestrlcted lunth General fynd 17Z,525 192.356 364.881 Restrfcted funds Adolescent Pregnancy Support Groups Pfegnant Women'5 Groups Soroptomists (Team Muml Hovic 2,966 6,711 22,579 3,334 12,9661 16,7111 22,579 3.334 35,590 19,6771 25,913 TOTAL FUNDS 208,115 182.679 390,794 continued... 30

Chlld.o Internatlonal Llmlted Notes to the Yinancial Statements- contin for the Year Ended 31 December 2023 MOVEMENT IN FUNDS. rontlnued Compafaiwe net movement in fund& included in the above are as lollows.. Incoming resources Resources expended Movement In funds Llnrestrltted funds General lund 494.299 1301.9431 192,356 Restrlcted lunds Adolescent Pre8nan£y Support Groups Pregnant Wornen's Groups 12.9661 168,411 12,9661 16,7111 61,7CiI 61,7C 171,377 19,6771 TOTAL FUNDS 555,999 1373,3201 182,679 Aturrent year 12 months and ptior year 12 months comblned posltion is as lollows- Net movement In funds At 31.12.23 At 1.1.22 Unrestrlrtod funds General lund 172,52S 135,7131 136,812 R•stvltt•d lunds Adolescent Pregnancy Support Groups Pre8nant Wornen's Groups 5oroptomists ITe¥m Muml Hovic Team Murn Narok Ride Africa Team Mum Narok 2,966 6,711 22,579 3,334 12,966 16.711 115.8391 13701 40,821 35,133 6,740 2,964 40,821 35,133 35,59) 50,068 85,658 TOTAL FUNDS 208,IIS 14.355 222,470 A current year 12 months and prior year 12 months comblned net movemerst In funds, included ITr the above are as follows.. Incornln8 resources Resource5 expended Movement In funds Unrestrlrted funds General lund 675.941 1711.6541 135,7131 Restrirted lunds Adolescent Pregnancy Support Groups Pregnant Wornen'5 Groups Soroptomists (Team Muml Hovic Teaffl Mum Narok Ride Africa Team Mum Narok 12.9661 168.411 122,5791 13701 12,9661 16,7111 115,8391 13701 40,821 35,133 61,7CKI 6,740 40,821 35,133 144,394 194,3261 50.068 TOTAL FUNDS 820.33S 1805.9801 14,355 continued... 31

Chlld.o Internatlonal Llmlted Notes to the financial Statements- continu for the Year Ended 31 Dettmber 2023 21. RELATED PARTY DISCLOSURES Child.or8 Kenya LirDited 15 an organi5ation under cotnrnon control by virtue of 5hafed operations and rnanagetnent. In the vear £193.06012022.. £246,662) ol the expenditure on charitable activities wasgrant5 rnade to thi5 organi5ation. Dr Rebe¢¢a A Smith is also a director of Or Podcast Llmited. LhJrln8 the year £6,90012022. £9,IIK)I was ￿CeiVed from Dr Podcast Limited as part of a contrartual a8reement. This income is intluéed within donotions intome. The subsidlary company. child.org Trading limlted was owed a l)alance of £21.24712022,. £39.0481 as at the year end. The an is Interest free and repayable on demènd. Child.or8 Kenya Ltd was owed a balance of E85712022: 8571 as ai the year end. The loan is Inte￿$t free and repayable on demand. 22. TAXATION The compènyls exempt Irom tax on incorne and gains fallln8 Wlthin 5e(tion SOS of the Taxes kt 1988 or section 252 01 the taxation of Chargeable Galns Act 1992 to the extent that these are applled to Its charltable objects. 32

Chlld.o Internatlonal Llmlted Detailed Statement of Financial Activiti for the Year Ended 31 Dettmber 2023 31.12.23 31.12.22 INC¢)ME ANO ENOOWMENTS i)onatlons al￿ le£atle$ Tronations Gift aid 241.751 2.537 424,481 36,482 244.288 460,963 Other tr?dlnK anlvltle$ Fundr3isinB events 5C#J Inv•5tmefit IrKorne Interest receivable 876 157 char￿able artlvltles Fundlng 17.2LTh) 92.595 Other Income Service lees 1.472 2.284 Tot•1 Incomlry r•sourc•i 264.336 555.999 EXPENDITURE R•l$ln8 d•n•tlons and Iti•¢l¢i ailmin expenditure 196.446 89.977 Ch•rh•bl• •rfl¥lll•s 234.773 281.006 other Bank char8e5 1.441 2.337 roial resour￿$ expended 432,6r4) 373.320 Net lexpendbturel1l￿Offlo 1168.3241 182.679 Thls page does not form part of the ststutory financial ststements 33